Alter TRIGGER [tfd_cashflowsubject_au] ON [dbo].[tfd_cashflowsubject] 
FOR UPDATE
AS
begin
  set nocount on
  update tfd_cashflowsubject set subcode=p.subcode
     from tfd_cashflowsubject c,inserted i,deleted d,tfd_subject p
     where c.id=i.id and i.id=d.id and i.subjectid<>d.subjectid and i.subjectid=p.subjectid
end